Cash Flow Statement

Build a cash flow statement (indirect method) across operating, investing and financing activities, and reconcile to closing cash.

₹

Inputs (₹)

Operating

Net profit before tax

+ Depreciation

− Tax paid

± Working capital change (− if increase in WC)

Investing

− Capex

+ Asset sale

Financing

+ Loans raised

− Repay / dividend

Opening cash

Net change in cash

₹0

≡

Statement

Indicative. Operating cash = PBT + depreciation − tax ± working-capital changes. Investing = asset sale − capex. Financing = loans − repayments/dividends. Closing cash = opening + net change. Enter a working-capital increase as a negative number. Use audited figures for filings.